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TITLE 872 INDIANA BOARD OF ACCOUNTANCY

Notice of Intent to Adopt a Rule
LSA Document #22-93

Under IC 4-22-2-23, the Indiana Board of Accountancy intends to adopt a rule concerning the following:

OVERVIEW: Amends 872 IAC 1-0.5-1 concerning definitions. Amends 872 IAC 1-1-2, 872 IAC 1-1-6.1, 872 IAC 1-1-6.2, 872 IAC 1-1-6.3, 872 IAC 1-1-6.5, 872 IAC 1-1-6.6, 872 IAC 1-1-8, 872 IAC 1-1-8.4, and 872 IAC 1-1-10 concerning requirements for certification, licensure, and registration. Adds 872 IAC 1-1-9.6 concerning education requirements. Adds 872 IAC 1-1-11.5 and 872 IAC 1-1-18.5 concerning examinations. The purpose of the rule is to allow accounting degree-bound students in Indiana to sit for the Uniform CPA Exam as administered in 55 jurisdictions and internationally without the timing and content restrictions under the current rule. In doing so, Indiana's top talent will be able to enter the CPA profession earlier and with a critical skill set identified for today's global marketplace. This alignment allows Indiana college students to sit for the Uniform CPA Exam before graduating and with fewer credit requirements (currently 150 credits moving to 120 credits to sit) while maintaining the licensure requirement of 150 credits. Statutory authority: IC 25-2.1-2-15.


For purposes of IC 4-22-2-28.1, the Small Business Regulatory Coordinator for this rule is:
Toby Snell
Board Director, State Board of Accountancy
Professional Licensing Agency
Indiana Government Center South
402 West Washington Street, Room W072
Indianapolis, IN 46204
(317) 234-8817
tobsnell@pla.in.gov

For purposes of IC 4-22-2-28.1, the Small Business Ombudsman designated by IC 5-28-17-6 is:
Emily Totten
Small Business Ombudsman
Indiana Economic Development Corporation
One North Capitol, Suite 700
Indianapolis, IN 46204
(317) 402-3062
etotten@iedc.in.gov
Resources available to regulated entities through the small business ombudsman include the ombudsman's duties stated in IC 5-28-17-6, specifically IC 5-28-17-6(9), investigating and attempting to resolve any matter regarding compliance by a small business with a law, rule, or policy administered by a state agency, either as a party to a proceeding or as a mediator.

Posted: 03/16/2022 by Legislative Services Agency

DIN: 20220316-IR-872220093NIA
Composed: Feb 08,2023 6:09:17AM EST
A PDF version of this document.